SE70215 – Tax treatment of seafarers: general

The instructions in SE70200 - SE70205 concern the taxation treatment of various allowances payable to seafarers whose pay is chargeable to United Kingdom Income Tax.

As regards the liability to tax of seafarers in general, including questions of residence, see SE70225 onwards.

The instructions at EP8145 and EP8312 - EP8313 deal with procedural matters.